Institutional Foundations of Public Finance
Auerbach, Alan J. / Shaviro, Daniel N.
Institutional Foundations of Public Finance" integrates economic and legal perspectives on taxation and fiscal policy, offering a provocative assessment of the most important issues in public finance today.Part I, an in-depth look at the tax reform debate, examines the differences between an income and a consumption tax and poses significant questions about the systematic transition from one to the other, as well as about its implementation. P...